2013 (11) TMI 778

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....with the observation that the assessable value of made up articles of textiles be determined taking into consideration the provisions of Rule 7 and Rule 11 of Central Excise Valuation Rules, 2000, as there was no ex-factory wholesale sale by the applicant and the entire goods were sold on retail from their retail shops. The grievance of the applicant is that they have submitted the data before the adjudicating authority justifying the total retailing expenses is around 44% whereas, the adjudicating authority has allowed only to the extent of 16.34% without any justification. The Ld. Advocate further submitted that on their appeal before the Ld. Commissioner(Appeals), the Ld. Commissioner has only recalculated the liability instead of consid....

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....ace before the adjudicating authority all data relating to computation of made up of articles of textiles. 6. After hearing both sides for some time we are of the view that the appeal itself could be disposed of. Since this is the second round of litigation and the applicant could not able to satisfy that the data submitted by them are correct so far as their retail sale expenditure relating to made up articles of textiles pertaining to Kolkata is concerned, we agree with the Ld.A.R. for the Revenue that the appellant be put to terms before remanding the matter. 7. We find that the issue relates to determination of assessable value of made up articles of textiles pertaining to the period 01.01.2004 to 28.02.2004. In the earlier round of l....

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....to the appellants to provide the necessary costing data after which he shall pass a fresh order determining the assessable value after allowing a reasonable amount of deduction on the basis of the costing data made available by the appellants. These four appeals are allowed by way of Remand. 8. As per the direction of this Tribunal the adjudicating authority has determined and allowed deduction of 16.34% from the assessable value against the claim of the Appellant. We find that the adjudicating authority has not recorded any reason nor the same has been discussed by the Ld.Commissioner(Appeals) in the impugned order. We find that the applicant has submitted the Chartered Accountants Certificate, whereby they had claimed that the total ret....